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 Texas Statutes (Last Updated: January 4, 2014)
 TAX CODE
 Title 2. STATE TAXATION
 Subtitle J. INHERITANCE TAX
 Chapter 211. INHERITANCE TAXES  
 Subchapter A. DEFINITIONS AND GENERAL PROVISIONS  

Sec. 211.001. DEFINITIONS    

Latest version.

  • In this chapter:

    (1) "Alien" means a decedent who, at the time of the decedent's death, was not domiciled in Texas or any other state of the United States and was not a citizen of the United States.

    (2) "Death tax" means an estate, inheritance, legacy, or succession tax.

    (3) "Decedent" means a deceased natural person.

    (4) "Federal credit" means the maximum amount of the credit for state death taxes allowable under Section 2011, Internal Revenue Code, and, in the case of an alien, under Section 2102, Internal Revenue Code.

    (5) "Federal estate tax" means the tax payable to the federal government under Subtitle B, Chapter 11, Internal Revenue Code.

    (6) "Federal generation-skipping transfer tax" means the tax payable to the federal government under Subtitle B, Chapter 13, Internal Revenue Code.

    (7) "Federal tax" means the federal estate tax and the federal generation-skipping transfer tax.

    (8) "Generation-skipping transfer" means a transfer for which a credit for state taxes is allowable under Section 2604, Internal Revenue Code.

    (9) "Generation-skipping transfer tax credit" means the maximum amount of the credit for state death taxes allowable under Section 2604, Internal Revenue Code.

    (10) "Gross estate" means the gross estate as defined by Sections 2031 through 2045, Internal Revenue Code, and, in the case of an alien, by Section 2103, Internal Revenue Code.

    (11) "Nonresident" means a decedent, other than an alien decedent, who was not domiciled in Texas at the time of the decedent's death.

    (12) "Personal representative" means an executor, independent executor, administrator, temporary administrator, trustee, or another person administering the affairs of a decedent's estate.

    (13) "Resident" means a decedent who was domiciled in Texas on his date of death.

    (14) "Value" means value as finally determined and used for purposes of computing the federal tax.

    (15) "Will" includes a codicil and includes a testamentary instrument that appoints an executor or that revokes another will.

Amended by Acts 1981, 67th Leg., p. 2758, ch. 752, Sec. 6(a), eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 1031, Sec. 23, eff. Sept. 1, 1993.